A procedure is being developed to process industrial and municipal wet wastes into solid fuel, called Refuse paper & plastic fuel (RPF), using a superheated steam drying system. Used disposable paper diapers are processed by the drying system as high moisture waste. The purpose of this study is to introduce a practical high moisture waste recycle system, and the results of this system are compared to the results with a conventional waste incinerator. The effectiveness of a drying system using superheated steam is shown from the standpoint of the reduction of CO_2 emissions and energy consumption for the waste processing. As a result, the superheated steam drying system applied to process high moisture waste and the obtained solid fuel provide an environmentally-friendly waste recycle system.